61.assessed level of material misstatement risk 重大错报风险的评估水平 2ppJ;P{k
62.simall business 小规模企业 d_&~^*>
63.accounting system 会计系统 &Gm3
64.test of control 控制测试 /8,cF7XL*
65.walk-through test 穿行测试 hD,xJ]zv1
66.communication 沟通 <!*O[0s
67.flow chart 流程图 P`
Gb}]rW
68.reperformance of internal control 重新执行 G*-7}7OAs
69.audit evidence 审计证据 A>)W6|m|
70.substantive procedures 实质性程序 dO9bxHMnM
71.assertions 认定 3qDuF
72.esistence 存在 {
>Qs
+]
73.occurrence 发生 YdYaLTz
74.completeness 完整性 ,8DjQz0ZPo
75.rights and obligations 权利和义务 Q.V+s
76.valuation and allocation 计价和分摊 bE jQMlb
77.cutoff 截止 >QB
Dxm
78.accuracy 准确性 `0=j,54cx
79.classification 分类 5X9*K
80.inspection 检查 kPSi6ci
81.supervision of counting 监盘 R78P](1\>
82.observation 观察 Pb7-pu5X
83.confirmation 函证 ph3dm\U.
84.computation 计算 `R-VJR 2"
85.analytical procedures 分析程序 2W/*1K}
86.vouch 核对 g{hbq[>X]
87.trace 追查 Q.fD3g
88.audit sampling 审计抽样 Q:]v4/MT
89.error 误差 99[v/L>F
90.expected error 预期误差 = d !YM6G
91.population 总体
;v~xL!uQ
92.sampling risk 抽样风险 JNI&]3[C>?
93.non- sampling risk 非抽样风险 7V"Jfh4_
94.sampling unit 抽样单位 n,p \~Tu,
95.statistical sampling 统计抽样 Qqp=
96.tolerable error 可容忍误差 j^L
n\N]^
97.the risk of under reliance 信赖不足风险 K48QkZ_gY
98.the risk of over reliance 信赖过度风险 fh&Q(:ZU
99.the risk of incorrect rejection 误拒风险 yq`
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100. the risk of incorrect acceptance 误受风险 uTmT'u:}
101.working trial balance 试算平衡表 q=k[]vD
102.index and cross-referencing 索引和交叉索引 FCChB7c`
103.cash receipt 现金收入 Pj7MR/AH
104.cash disbursement 现金支出 0}\8,U
105.bank statement 银行对账单 py\/m]
106.bank reconciliation 银行存款余额调节表 }5u; '>$
107.balance sheet date 资产负债表日 sb%l N
108.net realizable value 可变现净值 g7K<"Z {M
109.storeroom 仓库 #aadnbf
110.sale invoice 销售发票 bh
CAx W
111.price list 价目表 {HP.HK
112.positive confirmation request 积极式询证函 s~I#K[[5
113.negative confirmation request 消极式询证函 _9z+xl
114.purchase requisition 请购单 _2xYDi
115.receiving report 验收报告 {InW%qSn_
116.gross margin 毛利 }vW3<|z
117.manufacturing overhead 制造费用 c`#4}$
118.material requisition 领料单 (U*Zz+ R
119.inventory-taking 存货盘点 -M-y*P)
120.bond certificate 债券 9YwS"~Q =w
121.stock certificate 股票 6/|"y
122.audit report 审计报告 21~~ =+)X
123.entity 被审计单位 *35o$P46
124.addressee of the audit report 审计报告的收件人 22D,,nC0+=
125.unqualified opinion 无保留意见 tBE-:hX*
126.qualified opinion 保留意见 ?WrL<?r)}U
127.disclaimer of opinion 无法表示意见 )GJlQ1x
128.adverse opinion 否定意见